FASB Transition Provisions Transition Adjustment for Option Contracts Used in a Cash-Flow-Type Hedge

FASB: Transition Provisions: Transition Adjustment for Option Contracts Used in a Cash-Flow-Type Hedge

Derivatives Implementation Group

Statement 133 Implementation Issue No. J4

Title: Transition Provisions: Transition Adjustment for Option Contracts Used in a Cash-Flow-Type Hedge
Paragraph references: 48, 49, 52
Date cleared by Board: July 28, 1999
Date text deleted: March 21, 2001
Guidance incorporated into Implementation Issue No. J15, "Pre-Existing Hedge Ineffectiveness of a Derivative"